Exhibit 16.1


August 20, 2004

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Marmion Industries Corp.
     Commission File Number 000-31507

We have read the statements that we understand Marmion Industries Corp. will
include under Item 4 of the Form 8-K report it will file regarding the recent
change of auditors. We agree with such statements made regarding our firm. We
have no basis to agree or disagree with other statements made under Item 4.


Very truly yours,

/s/  Malone & Bailey, PLLC
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Malone & Bailey, PLLC